New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 2 Dividend relief
Income Tax Assessment Act 1936
6 Subsection 6(1)
Insert:
demerger subsidiary has the meaning given by section 125-65 of theIncome Tax Assessment Act 1997.
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